1992 (1) TMI 242

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....Respondents. [Order per : S.K. Bhatnagar, Vice-President] -  These are the appeals filed against the order of Collector (Appeals) dated 30-11-1984. 2. The learned counsel stated that these three appeals relate to the leviability of additional duty of Customs on Carbon electrodes imported by the appellant firm for use in the dry battery cells and manufactured at the factory situated a....

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....s in dispute and they were aggrieved of the department's assessment, therefore they had a right to file an appeal against the incorrect classification and it was incorrect on the part of the Collector (Appeals) to treat the petition as premature. 6. The learned DR reiterated the department's view as expressed by the learned Collector (Appeals) in his observations. 7. We find that the learned....